Abstract:
The purpose of the study was to find out how the financial performance of the
Department of Cooperatives, MSMEs, Industry and Trade, Mamasa Regency, West
Sulawesi Province in terms of the independence ratio, efficiency ratio, and effectiveness
ratio. The research object was the Department of Cooperatives, MSMEs, Industry, and
Trade, Mamasa Regency, West Sulawesi Province. The analytical tool used was the
independent ratio analysis model, the efficiency ratio, and the effectiveness ratio. The
research results can analyze the development of the level of independence of the
Department of Cooperatives, MSMEs, Industry, and Trade of Mamasa Regency, West
Sulawesi Province from 2017-2020 every year which tends to decrease every year, this is
due to local revenue derived from market retribution income of Mamasa Regency which
also continues to experience a decline. In the ratio of the effectiveness of the Department
of Cooperatives, MSMEs, Industry, and Trade, Mamasa Regency, West Sulawesi
Province, the contribution of the realization of regional original income is compared to
the target to be achieved, which is more than 100%; thus the collection of regional
original income is considered effective. And the efficiency ratio at the Department of
Cooperatives, MSMEs, Industry, and Trade of Mamasa Regency, West Sulawesi Province
from year to year is classified as inefficient, because the costs incurred to collect local
revenue are very large compared to the realization of local revenue
